This opinion cited 10 cases:
R. Walter Graham and Dorothy H. Graham v. Commissioner of Internal Revenue , 326 F.2d 878 ( 1964 )
J. Raymond Dyer and Jean Russell Dyer v. Commissioner of Internal Revenue , 352 F.2d 948 ( 1965 )
Locke Manufacturing Companies v. United States , 237 F. Supp. 80 ( 1964 )
Klein v. Commissioner , 45 T.C.M. 340 ( 1982 )
Rollins v. Commissioner , 38 T.C.M. 1274 ( 1979 )
Carey v. Commissioner , 56 T.C. 477 ( 1971 )
Hoover Co. v. Commissioner , 72 T.C. 206 ( 1979 )
Fischer v. United States , 336 F. Supp. 428 ( 1971 )
Nidetch v. Commissioner , 37 T.C.M. 1309 ( 1978 )
Estate of Marcello v. Commissioner , 36 T.C.M. 1408 ( 1977 )